Civic Intelligence

Gray Collegiate Academy Inc.

990 • Fiscal year 2020 • EIN 80-0912325

Jul 01, 2019 to Jun 30, 2020 • Filed on Dec 28, 2020

Organization ProfileWWW.GRAYCOLLEGIATEACADEMY.ORG
3833 Leaphart RdWest Columbia, SC 29169

(803) 951-3321

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

93rd percentile

1.00x

Higher debt load relative to assets than 93% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

88th percentile

2.30x

Higher debt load relative to revenue than 88% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Net Margin

21st percentile

-7.0%

Higher net margin than 21% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

34th percentile

$132,363

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2020

Asset Growth

83rd percentile

31%

Faster asset growth than 83% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

54th percentile

4.2%

Faster revenue growth than 54% of similar nonprofits.

2020 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$12,877,443

Up $3,061,180 (+31%) from 2019

Net Assets

Down

-$33,040

Down $389,377 (-109%) from 2019

Liabilities

Up

$12,910,483

Up $3,450,557 (+36%) from 2019

Revenue And Expenses
Liabilities / Revenue88th percentileNet Margin21st percentile

Revenue

Up

$5,601,432

Up $225,280 (+4.2%) from 2019

Expenses

Up

$5,990,809

Up $956,544 (+19%) from 2019

Net Income

Down

-$389,377

Down $731,264 (-214%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$30M$20M$10M$0-$10MAssets 2014: $21,333Liabilities 2014: $22,2952014Assets 2015: $9,124,971Liabilities 2015: $8,937,922Net Assets 2015: $187,0492015Assets 2016: $9,195,423Liabilities 2016: $8,882,692Net Assets 2016: $312,7312016Assets 2017: $9,187,749Liabilities 2017: $8,994,853Net Assets 2017: $192,8962017Assets 2018: $9,214,564Liabilities 2018: $9,200,114Net Assets 2018: $14,4502018Assets 2019: $9,816,263Liabilities 2019: $9,459,926Net Assets 2019: $356,3372019Assets 2020: $12,877,443Liabilities 2020: $12,910,483Net Assets 2020: -$33,0402020Assets 2021: $14,454,216Liabilities 2021: $12,903,485Net Assets 2021: $1,550,7312021Assets 2022: $28,495,542Liabilities 2022: $26,881,188Net Assets 2022: $1,614,3542022Assets 2023: $26,896,133Liabilities 2023: $26,406,174Net Assets 2023: $489,9592023

Highlighted filing

2020

Assets$12,877,443
Liabilities$12,910,483
Net Assets-$33,040
Open 2020 Filing

Operations Trend

Revenue Growth54th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0-$5.0MRevenue 2014: $104,939Expenses 2014: $105,901Net Income 2014: -$9622014Revenue 2015: $3,471,248Expenses 2015: $3,283,237Net Income 2015: $188,0112015Revenue 2016: $4,493,517Expenses 2016: $4,367,835Net Income 2016: $125,6822016Revenue 2017: $4,415,329Expenses 2017: $4,535,164Net Income 2017: -$119,8352017Revenue 2018: $4,797,350Expenses 2018: $4,975,796Net Income 2018: -$178,4462018Revenue 2019: $5,376,152Expenses 2019: $5,034,265Net Income 2019: $341,8872019Revenue 2020: $5,601,432Expenses 2020: $5,990,809Net Income 2020: -$389,3772020Revenue 2021: $7,397,949Expenses 2021: $5,814,178Net Income 2021: $1,583,7712021Revenue 2022: $8,205,578Expenses 2022: $8,141,955Net Income 2022: $63,6232022Revenue 2023: $9,892,030Expenses 2023: $11,016,425Net Income 2023: -$1,124,3952023

Highlighted filing

2020

Revenue$5,601,432
Expenses$5,990,809
Net Income-$389,377
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Dec 28, 2020
Return Version
2019v5.0
Gross Receipts
$5,601,432
Mission and Program Overview

Mission

Mission: gray collegiate academy (gca) serves high school students in a safe, small, family-centered environment who seek the opportunity and challenge of a rigorous curriculum, high academic standards, and elite athletics while earning up to two years of college credit.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,621,805$8,160,715▲ $1,538,910
Cash and Non-Interest-Bearing Accounts$1,112,811$1,763,139▲ $650,328
Savings and Temporary Cash Investments-$901,537-
Prepaid Expenses and Deferred Charges$22,282$27,875▲ $5,593
Accounts Receivable$2,074$24,177▲ $22,103
Total Assets$9,816,263$12,877,443▲ $3,061,180
Other Assets Total$2,057,291$2,000,000▼ $57,291
Liabilities
Tax Exempt Bond Liabilities-$9,940,000-
Other Liabilities$9,323,975$2,384,753▼ $6,939,222
Mortgage Notes Payable Secured by Investment Property-$385,000-
Accounts Payable and Accrued Expenses$135,951$200,730▲ $64,779
Total Liabilities$9,459,926$12,910,483▲ $3,450,557
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$356,337$-33,040▼ $389,377
Total Net Assets Fund Balance$356,337$-33,040▼ $389,377
Total Liabilities and Net Assets / Fund Balance$9,816,263$12,877,443▲ $3,061,180

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$5,756,933$1,971,382$7,728,315
Land$1,942,627-$1,942,627
Equipment$171,824$347,256$519,080
Other Land Buildings$289,331$154,702$444,033
Other Assets Org$2,000,000--
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Brian NewsomeSchool LeadeFT$132,363$132,363

Board Members and Trustees

NameTitle
Teresa BrazellBrd. Chair-p
Andy MarklDirector
Trevor KinardDirector
Wayne MckimDirector
Laura StevensSecretary/tr
Pennie PeaglerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$5,268,095
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$333,337
Change in Net Assets
$-389,377

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,601,432
Total Revenue per Audited Statements
$5,601,432
Total Revenue per Form 990
$5,601,432
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,963,136
Salaries, Compensation, and Employee Benefits$2,027,673
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$606,111$741,643-$1,347,754
Other Expenses$74,446$745,038-$819,484
Interest-$698,154-$698,154
Fees for Services Management-$666,819-$666,819
Other Employee Benefits$320,666$331,412-$652,078
Fees for Services Other$99,049$474,679-$573,728
Depreciation Depletion$538,761--$538,761
Fees for Services Legal-$304,032-$304,032
Occupancy-$226,610-$226,610
Fees for Services Accounting-$67,200-$67,200
Advertising-$42,455-$42,455
Pension Plan Contributions$15,591$12,250-$27,841
Travel-$25,893-$25,893
Total Functional Expenses$1,654,624$4,336,185$0$5,990,809

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,990,809
Total Expenses per Audited Statements$5,990,809
Total Expenses per Form 990$5,990,809
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Notes Payable$2,438,459
Capital Lease Obligation$109,347
Accrued Interest$23,927
Unamortized Bond Discount$-186,980

Bond Issues

BondIssuerIssuedIssue PricePurpose
APublic Finance Authority Rev Bonds2019-12-01$9,940,000-

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Management of the school was delegated to a pinnacle charter school management, a charter school management company, under the terms of a contract between the management company and the school. Oversight of the management company is performed by the board of directors.”

Form 990, Page 6, Part VI, Line 4

“Bylaws were amended in september 2020”

Form 990, Page 6, Part VI, Line 11B

“Copy of form 990 is provided to management representatives to review and approve prior to filing of return.”

Form 990, Page 6, Part VI, Line 19

“The public will be provided a copy of the school's form 990 upon request.”

Filing and Contact Details

Filer

Filer Name
Gray Collegiate Academy Inc
EIN
80-0912325
Phone
8039513321
Address
3833 LEAPHART RD, WEST COLUMBIA, SC 29169

Signing Officer

Name
Teresa Brazell
Title
Brd. Chair-president
Phone
2394721323
Signed
2020-12-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Teresa Brazell
Formed
2013
Legal Domicile
Sc
Voting Board Members
6
Independent Board Members
6
Employees
53
Volunteers
40

Preparer

Firm
Michael P Miller CPA Pl
Address
1648 PERIWINKLE WAY STE D, SANIBEL, FL 33957
Preparer
Michael P Miller CPA
Phone
2394721323
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Mission: gray collegiate academy (gca) serves high school students in a safe, small, family-centered environment who seek the opportunity and challenge of a rigorous curriculum, high academic standards, and elite athletics while earning up to two years of college credit.”

Form 990, Page 2, Part III, Line 4D

“Mission: gray collegiate academy (gca) serves high school students in a safe, small, family-centered environment who seek the opportunity and challenge of a rigorous curriculum, high academic standards, and elite athletics while earning up to two years of college credit.”

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IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0901537
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt05756933
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01971382
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07728315
IRS990ScheduleD/EquipmentGrp/BookValueAmt0171824
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0347256
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0519080
IRS990ScheduleD/ExpensesSubtotalAmt05990809
IRS990ScheduleD/LandGrp/BookValueAmt01942627
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt01942627
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02000000
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NOTE RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0289331
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0154702
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0444033
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02438459
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1109347
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt223927
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3-186980
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NOTES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1CAPITAL LEASE OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2ACCRUED INTEREST
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3UNAMORTIZED BOND DISCOUNT
IRS990ScheduleD/RevenueSubtotalAmt05601432
IRS990ScheduleD/TotalBookValueLandBuildingsAmt08160715
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02000000
IRS990ScheduleD/TotalExpensesPerForm990Amt05990809
IRS990ScheduleD/TotalLiabilityAmt02384753
IRS990ScheduleD/TotalRevenuePerForm990Amt05601432
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05601432
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05990809
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION INCLUDES A NONDISCRIMINATION STATEMENT IN ITS PUBLISHED MATERIAL, WEBSITE AND CHARTER APPLICATION MATERIAL SO THE POLICY CAN BE KNOWN TO ALL PARTS OF THE GENERAL COMMUNITY IT SERVES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION RECEIVES BOTH FEDERAL AND STATE OF SOUTH CAROLINA FUNDING. FEDERAL FUNDING IS PROVIDED PRIMARILY THROUGH YEARLY GRANTS THAT CAN VARY FROM YEAR TO YEAR BASED ON PROGRAMS MADE AVAILABLE BY THE FEDERAL GOVERNMENT. THE ORGANIZATION ALSO RECEIVES FUNDING FROM THE STATE OF SOUTH CAROLINA TO OPERATE AS A PUBLIC CHARTER SCHOOL IN THE STATE.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, LINE 6
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02019-12-01
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt09940000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0PUBLIC FINANCE AUTHORITY REV BONDS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MISSION: GRAY COLLEGIATE ACADEMY (GCA) SERVES HIGH SCHOOL STUDENTS IN A SAFE, SMALL, FAMILY-CENTERED ENVIRONMENT WHO SEEK THE OPPORTUNITY AND CHALLENGE OF A RIGOROUS CURRICULUM, HIGH ACADEMIC STANDARDS, AND ELITE ATHLETICS WHILE EARNING UP TO TWO YEARS OF COLLEGE CREDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MISSION: GRAY COLLEGIATE ACADEMY (GCA) SERVES HIGH SCHOOL STUDENTS IN A SAFE, SMALL, FAMILY-CENTERED ENVIRONMENT WHO SEEK THE OPPORTUNITY AND CHALLENGE OF A RIGOROUS CURRICULUM, HIGH ACADEMIC STANDARDS, AND ELITE ATHLETICS WHILE EARNING UP TO TWO YEARS OF COLLEGE CREDIT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MANAGEMENT OF THE SCHOOL WAS DELEGATED TO A PINNACLE CHARTER SCHOOL MANAGEMENT, A CHARTER SCHOOL MANAGEMENT COMPANY, UNDER THE TERMS OF A CONTRACT BETWEEN THE MANAGEMENT COMPANY AND THE SCHOOL. OVERSIGHT OF THE MANAGEMENT COMPANY IS PERFORMED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3BYLAWS WERE AMENDED IN SEPTEMBER 2020
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COPY OF FORM 990 IS PROVIDED TO MANAGEMENT REPRESENTATIVES TO REVIEW AND APPROVE PRIOR TO FILING OF RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE PUBLIC WILL BE PROVIDED A COPY OF THE SCHOOL'S FORM 990 UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/DisproportionateAllocationsInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/EIN0464574562
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/GeneralOrManagingPartnerInd0false
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/LegalDomicileStateCd0SC
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PredominantIncomeTypeTxt0RELATED
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/PrimaryActivitiesTxt0HR
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/RelatedOrganizationName/BusinessNameLine1Txt0GRAY COLLEGIATE ACADEMY LP
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/AddressLine1Txt01648 PERIWINKLE WAY SUITE D
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/CityNm0SANIBEL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedOrgTxblPartnershipGrp/USAddress/ZIPCd033957
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0false
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0false
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/SupplementalInformationDetail/ExplanationTxt0GRAY COLLEGIATE ACADEMY LP WAS FORMED FOR THE PURPOSE OF SECURING CAPITAL TO ADVANCE FUNDING TO THE DEVELOPER AND OWNER OF THE SCHOOL FACILITY. IN ORDER TO ACCESS THE EB-5 IMMIGRANT INVESTOR PROGRAM FUNDING, THE PARTNERSHIP IS REQUIRED TO EMPLOY ALL TEACHERS AND STAFF ASSOCIATED WITH THE SCHOOL. THE PARTNERSHIP RECEIVED 2.0 MILLION IN CAPITAL ADVANCED FROM FOUR PARTNERS DURING THE FISCAL YEAR AND IMMEDIATELY ADVANCED THESE PROCEEDS TO THE DEVELOPER.
IRS990ScheduleR/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE R
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt09940000
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt09816263
IRS990/TotalAssetsEOYAmt012877443
IRS990/TotalAssetsGrp/BOYAmt09816263
IRS990/TotalAssetsGrp/EOYAmt012877443
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05268095
IRS990/TotalEmployeeCnt053
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04336185
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01654624
IRS990/TotalFunctionalExpensesGrp/TotalAmt05990809
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt09459926
IRS990/TotalLiabilitiesEOYAmt012910483
IRS990/TotalLiabilitiesGrp/BOYAmt09459926
IRS990/TotalLiabilitiesGrp/EOYAmt012910483
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0356337
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-33040
IRS990/TotalOtherProgSrvcExpenseAmt01654624
IRS990/TotalProgramServiceExpensesAmt01654624
IRS990/TotalReportableCompFromOrgAmt0132363
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0333337
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05601432
IRS990/TotalVolunteersCnt040
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt09816263
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt012877443
IRS990/TransactionWithControlEntInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$12,877,443
Liabilities
$12,910,483
Net assets
-$33,040
Revenue
$5,601,432
Expenses
$5,990,809
Net income
-$389,377
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$26.9$26.4$0.49$9.89$11.0$1.12
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$28.5$26.9$1.61$8.21$8.14$0.06
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$14.5$12.9$1.55$7.40$5.81$1.58
2020Detailed filing. Detailed filing data is available for this year.$12.9$12.9$0.03$5.60$5.99$0.39
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.82$9.46$0.36$5.38$5.03$0.34
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.21$9.20$0.01$4.80$4.98$0.18
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.19$8.99$0.19$4.42$4.54$0.12
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.20$8.88$0.31$4.49$4.37$0.13
2015Summary only. Only limited summary data is available for this year.$9.12$8.94$0.19$3.47$3.28$0.19
2014Summary only. Only limited summary data is available for this year.$0.02$0.02$0.10$0.11$0.00